§ 26-51-816. Signature document

AR Code § 26-51-816 (2018) (N/A)
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(a) The Director of the Department of Finance and Administration may require the originator, transmitter, or paid preparer of an electronically filed Arkansas income tax return to retain the signature document, form AR8453, as well as all other forms and schedules which support the return.

(b) Supporting forms and schedules which should be attached to the signature document include, but are not limited to, the following:

(1) Form W-2;

(2) Form 1099;

(3) Form AR1000EC;

(4) Form AR1000DC;

(5) Form AR1000RC5; and

(6) Any other documents or schedules that require the taxpayer's signature.

(c) The signature document and all supporting documents for an electronically filed Arkansas return must be made available for inspection by the director upon the director's request.

(d) The director may promulgate rules and regulations for the proper enforcement of this section.